Section 109 - Constitution of Appellate Tribunal and Benches thereof.

Constitution of Appellate Tribunal sets bench composition, jurisdictional allocation and single member hearing rules for limited appeals.

Section 109 creates the GST Appellate Tribunal with a Principal Bench and State Benches, specifying bench composition of judicial and technical members, seniority roles and jurisdictional allocation that reserves place of supply and other specified matters to the Principal Bench. It empowers the President to distribute business, transfer cases, and permit single member hearings for limited low value, non question of law appeals. It prescribes procedure where Members differ-recording points of difference and referring for rehearing to achieve a majority decision-and allows administrative transfers of Members with required consultations, while validating acts despite vacancies or defects.